SB304 Alabama 2017 Session

Summary

Primary Sponsor

Dick Brewbaker

Republican

Session

Regular Session 2017

Title

Montgomery Co., alcoholic beverages sold in state ABC stores, sales and use tax, add, distrib. for district attorney

Summary

Montgomery County would add a 5% county sales tax on liquor sold in ABC stores, with the revenue funding the district attorney’s office.

What This Bill Does

The tax applies to both wholesale and retail purchases of spirituous or vinous liquors sold in the county by the Alcoholic Beverage Control Board or its successors. The ABC Board collects the tax at the time the price is paid, and the money goes into the county's general fund to support the district attorney’s office. The Board may keep up to 5% of the tax revenue for administration and collection costs, not to exceed $2,000 per year. The tax becomes effective on the first day of the third month after it is passed and approved.

Who It Affects

• Residents and other buyers in Montgomery County who purchase liquor (they would pay an additional 5% tax).
• Alcoholic Beverage Control Board and its stores (responsible for collecting the tax).
• Montgomery County District Attorney’s Office (receives funding from the tax proceeds).

Key Provisions

• Imposes a 5% sales tax on the wholesale and retail price (excluding other taxes) of spirituous or vinous liquors sold in Montgomery County by the ABC Board or its stores or successors.
• Tax is collected from wholesale and retail purchasers at the time payment is made and deposited into the Montgomery County general fund to be distributed to the district attorney’s office for its operations.
• The ABC Board may withhold up to 5% of the tax collected for administration and collection costs, not to exceed $2,000 per year.
• Effective date is the first day of the third month after passage and governor approval (or the act becoming law by other means).

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Montgomery County